Corporation Tax Act 2009 section 1179E

Production qualifying consecutively as film and television programme

Section 1179E deals with the situation where a single production qualifies as a film in one accounting period but as a television programme in another period, or vice versa, and ensures that the tax relief regime continues to apply without interruption.

• A production can switch between qualifying as a film and qualifying as a television programme from one accounting period to the next, in either direction.
• Such a change in classification does not break the continuity of the audio-visual expenditure credit regime — the tax relief provisions continue to apply seamlessly.
• If a production fails the theatrical release condition in a period when it was actually qualifying as a television programme, or fails the broadcast condition in a period when it was qualifying as a film, the usual penalty for failing that condition does not apply.
• A British Film Institute cultural certificate issued for a film also has effect if that production is subsequently treated as a television programme, and likewise a certificate issued for a television programme has effect if the production is later treated as a film.